party because it is required to communicate about non-compliance with laws and regulations (NOCLAR) committed by a client to the appropriate regulator; - The firm may consider the network firm as a
assurance that its understanding is in agreement with the client’s understanding of the work to be performed. 12 Have there been any major gains/losses of clients in the year? _x000D_&1#&"Tahoma"&12&KC0C0C0